Designing and explaining the model of predicting the failure of hospital industries based on audit variables and disclosures of audit reports in hospitals

Document Type : Original Article

Authors

1 PhD Student in Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran

2 Assistant Professor, Department of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran

3 Assistant Professor of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran

Abstract

Predicting the risk of financial bankruptcy is one of the most important issues in the field of financial decision making of hospitals. In this study, forecasting was done using audit variables and disclosures of audit reports and techniques of C5.0 decision tree algorithm and neural algorithm of ordinary model type and multilayer perceptron (MLP). The research sample including 100 hospitals during the years (2017-2008) was examined through systematic removal sampling. The results show that the model designed by C5.0 decision tree algorithm and neural network algorithms have a prediction accuracy of 61% and 66.7%, respectively, which are the high accuracy of the model designed for these hospitals. is showing . The research sample including 100 hospitals during the years (2017-2008) was examined through systematic removal sampling. The results show that the model designed by C5.0 decision tree algorithm and neural network algorithms have a prediction accuracy of 61% and 66.7%, respectively, which are the high accuracy of the model designed for these hospitals. is showing .

Keywords

Political Sociology of Iran
Volume 5, Issue 10
December 2022
Pages 1746-1763

Files

Share

How to cite

Statistics